Kentucky passes CPA pathway bill

The commonwealth of Kentucky has become the latest state to pass legislation offering an alternative pathway to qualifying for a CPA license in an effort to broaden the talent pipeline of young accountants.

The Kentucky General Assembly has passed House Bill 45, which would allow CPA candidates in the Bluegrass State to qualify with a bachelor's degree and two years of relevant, CPA-verified work experience, while also preserving the traditional 150-credit-hour approach. The bill was passed late last month and signed into law on April 3 by Kentucky Governor Andy Beshear. The new licensure pathways will take effect on July 16, 2026.

The bill was supported by the Kentucky Society of CPAs. "HB45 represents a thoughtful and proactive response to the evolving needs of the accounting profession," said KyCPA CEO and president Darlene Zibart in a statement Monday. "By expanding access while maintaining high standards, Kentucky is strengthening its CPA pipeline and supporting the future of the profession."

The legislation doesn't lower licensure standards. All CPA candidates — regardless of pathway — still need to pass the CPA exam, complete verified and relevant work experience, and meet requirements set and overseen by the Kentucky Board of Accountancy.

The bill aims to address declining CPA candidate numbers, remove unnecessary barriers and create more accessible opportunities for nontraditional students and career-changers to improve the long-term strength and sustainability of Kentucky's accounting workforce.

The changes are part of a national movement to reduce barriers to entry to the accounting profession while preserving the rigor of the CPA profession. Dozens of states and territories have made changes to their laws or are in the process of making changes. Earlier this month, Maryland passed a CPA licensure bill, as did Wisconsin.